this is full question

Question 4: Manufacturing Overhead varance Alla Ortiz Company uses a standard cost system in its manufacturing plant for auto parts. The company allocates overhead on the basis of machine hours. The following information has been provided: a) Calculate the variable overhead variances using the chart below. Show all variances as positive numbers. (6 marics) b) Create the journal entry to record variable overhead variances and close the MOA accounts (4 marks) c) Calculate the variable overhead variances using the chart below. Show all variances as positive amounts. (6 marks)